The financial records in this series comprise treasurer reports and audit reports for the Women's Missionary Federation (WMF) of the American Lutheran Church (1930-1960) (ALC). Records were generated by the general treasurer of the WMF in accordance with the responsibility of compiling an annual financial report. The audit reports were generated by those auditing the financial records of the WMF. The treasurer's reports are typewritten reports for 1940-1942, 1944, 1947. Each set of reports for these years varies slightly in content. Reports include a general report and a classification of expenditure by funds. The reports for 1942 and 1944 are only for the first two quarters of the fiscal year. The 1947 and 1948 reports include the general report, final balance, receipts and disbursement figures, and an analysis of expenditures by funds and analysis of incomes by districts. The 1948 report is unaudited. There is also an additional 1940 report issued prior to the auditing of accounts and therefore includes a period of time past the other 1940 report. The first audit, issued for biennium 1938-1940, was conducted by D.M. Shonting, Certified Public Accountant. The print quality is very poor rendering the report difficult to read. Audits were conducted for individual departments, the financial secretary, and the treasurer. Where necessary, recommendations were made for future record-keeping. Items which appeared to have a different interpretation by the auditor were listed along with recommendations for how to bring those items into agreement with the findings of the audit. The other audits are for 1940, 1942, 1943, 1944, 1945, 1947, 1948, 1949, and 1950. There are no audits included for 1941 or 1946. The audits comprise a cover letter report and accompanying exhibits and schedules which present a consolidated statement of all financial transactions of the WMF. The 1947 and 1950 audit reports contain no cover letter report. Mr. J.A. Pflueger, C.P.A., Department of Stewardship and Finance, ALC, was the auditor for the 1940, and 1942-1945 reports. Rev. A.W. Weber, Department of Stewardship and Finance, ALC was the auditor for the 1948 and 1949 reports. The auditor is unknown for the 1947 and 1950 reports. Microfiche positive and negative copies exist for audits conducted from 1948-1957.
